(CNN) - It's an eye for an eye in South Carolina, where the gubernatorial race is heating up.

Democratic nominee Vincent Sheheen released his second television ad Wednesday, a 31-second spot entitled "Think," which claims his opponent, Nikki Haley, was "handpicked by (former Gov.) Mark Sanford," and accuses her of wanting to "put a tax on our groceries" while being fined for "failing to pay her own taxes." The ad also states that Haley "hid a $40,000 contract that she got because of her connections." The claims in the ad come from people who appear to be voters, rather than Sheheen himself.

Nikki Haley spokesman Rob Godfrey lashed out at Sheheen for launching a "negative ad filled with personal attacks." But the state House member and GOP nominee's campaign did not waste time firing back with a new ad .